Land Transfer Fees: What They Include, How to Calculate Them, and What to Prepare

Land transfer fees are important for buyers, sellers, and anyone planning to transfer land ownership. The land price is not the only cost to prepare before the transfer date. There may also be land transfer fees, land transfer tax, stamp duty, withholding income tax, and mortgage registration fees in some cases.

For anyone buying land, selling land, or estimating land transfer expenses in advance, this article explains what land transfer fees are, how land transfer fees are calculated, what documents are required, how the process works at the land office, and how different cases such as land sale, transfer to children, transfer to grandchildren, or inheritance may affect the total cost.

What Are Land Transfer Fees and Who Do You Pay?

Land transfer fees are the costs that occur when land ownership is transferred from the current owner to a new owner. This may happen through a land sale, transfer to a child, transfer to a grandchild, or inheritance. The transfer becomes legally complete when the rights and juristic act are registered with the officer at the land office.

In general, land transfer expenses can be divided into two main groups:

1. Fees paid to the Land Department, such as the land transfer fee and mortgage registration fee
2. Taxes and duties, such as specific business tax, stamp duty, and personal income withholding tax

When transferring land, the officer calculates the costs based on the official assessed value, actual sale price, the number of years the seller has held the land, and the type of transfer, such as a general sale, transfer to a child, or inheritance. That is why it is helpful to estimate the land transfer cost in advance before the actual transfer date.

Why Must Land Be Transferred at the Land Office?

A land transfer cannot be completed simply by writing a sale agreement between the buyer and seller. Land is a property with official ownership documents, such as a title deed, so changing the owner’s name must be registered with an officer at the land office.

The land office checks the documents, verifies the assessed value, calculates taxes and fees, and records the new owner’s name on the title deed. If the process has not been completed at the land office, even if payment has already been made or a sale agreement has been signed, the ownership transfer is not yet legally complete.

What Are the Main Land Transfer Fees and How Are They Calculated?

Many people who ask “what do I need to pay when transferring land?” often find several cost items and get confused. The table below summarizes the main expenses usually involved in land transfer.

The figures above are the main structure for calculating land transfer costs in a sale. In practice, each case may differ depending on factors such as the holding period, transfer to children, inheritance, or whether the buyer uses a bank loan to buy the land.

Land Transfer Fee: 2%

The land transfer fee is one of the main costs when ownership is transferred. The general rate is 2% of the assessed value or the calculation base determined by the land office.

In a general sale, the buyer and seller usually agree in advance who will pay this fee, or they may split it equally. It is best to clarify this before the transfer date, because leaving it undecided until the day of transfer may cause misunderstanding.

Specific Business Tax: 3.3%

Specific business tax usually applies when the seller has held the land for a shorter period than the required condition or falls under the criteria for this tax. The common rate is 3.3% of the higher amount between the official assessed value and the sale price.

If specific business tax is charged, stamp duty is generally not charged again for the same transaction. When estimating land transfer tax, the seller should check whether the case requires specific business tax or stamp duty instead.

Stamp Duty: 0.5%

Stamp duty usually applies when specific business tax does not apply. It is generally calculated at 0.5% of the higher amount between the assessed value and the sale price.

In simple terms, specific business tax and stamp duty are usually not collected together in the same transaction. Sellers should check the holding period and sale conditions clearly to estimate the actual tax they need to pay.

Personal Income Withholding Tax

Personal income withholding tax is normally the seller’s responsibility. The land office calculates it based on the official assessed value and the number of years the seller has held the land. Expenses are deducted according to the holding period before tax is calculated.

This item is harder to calculate by yourself than percentage-based fees because it depends on the holding period and progressive tax calculation. If the land value is high or the seller has held the land for many years, it is better to ask the officer or a specialist to help estimate it before the transfer date.

Mortgage Registration Fee: 1%, Only When Using a Bank Loan

A mortgage registration fee applies only when the buyer uses a bank loan and the land is registered as collateral. The general rate is 1% of the loan amount.

Land transfer fee and mortgage registration fee are not the same. The transfer fee relates to changing the owner’s name on the title deed, while the mortgage fee relates to using the land as loan collateral. If the buyer pays in cash and does not use a bank loan, this mortgage fee may not apply.

0.01% Land Transfer Fee Reduction Measure in 2026

In some years, the government may introduce a measure to reduce transfer and mortgage registration fees to 0.01% to help lower the cost of real estate transactions. The source file mentions a 0.01% land transfer fee reduction measure in 2026, with conditions that should be checked before use.

Key conditions to verify may include:

• The property must be a residential property, such as a detached house, semi-detached house, row house, or commercial building, depending on the measure.
• Vacant land may not be included if the measure applies only to residential properties.
• The sale price, assessed value, or loan amount must not exceed the limit set by the measure.
• The buyer may need to be a Thai individual.
• Transfer and mortgage registration with a financial institution may need to happen at the same time.
• The process must be completed within the effective period of the measure.

For people searching for land transfer fee 2026, it is important to separate general land transfer rules from temporary fee reduction measures. Some reductions may not apply to every case, especially vacant land sales. Before the transfer date, always check the latest information with the land office or the Land Department.

How to Calculate Land Transfer Fees with Formula and Example

Before calculating land transfer fees, you should know four main pieces of information:

1. Official assessed value
2. Actual sale price
3. Number of years the seller has held the land
4. Loan amount, if the buyer uses a bank loan

In general, some items are calculated from the assessed value or the higher sale price, while personal income withholding tax is calculated from the assessed value and adjusted by the holding period.

For people searching for how to calculate land transfer fees for a sale, remember that self-calculation is only an estimate. The actual amount must be calculated by the land office using the documents and information available on the transfer date.

Example: Calculating Land Transfer Fees for a General Sale

Suppose the land sale price is 1,500,000 baht, the official assessed value is 1,400,000 baht, the seller has held the land for 3 years, and the buyer uses a bank loan of 1,200,000 baht.

Possible expenses may include:

From this example, the total land transfer cost may easily reach tens of thousands of baht or more. The buyer and seller should agree clearly in advance who will be responsible for each cost item, especially the 2% transfer fee, which is often negotiable or shared.

Who Pays What in a General Land Sale?

In a land sale, the buyer and seller can agree on who pays each expense. In general, the responsibility is often divided as follows:

Before buying land, both parties should discuss these expenses clearly during the sale agreement stage. Waiting until the land office appointment may cause delays or disputes.

Land Transfer Fees for Transferring Land to a Child

The cost of transferring land to a child is often different from a general sale because it is a transfer between a parent and a legitimate child, not a sale for profit in the usual sense.

According to the source information, a land transfer to a child may have a transfer fee of around 0.5% and may be exempt from specific business tax or stamp duty in some cases. Income tax may still need to be calculated based on the assessed value and legal conditions.

Additional documents commonly used include the child’s birth certificate, documents proving the relationship, ID cards, house registration documents, and the original land title deed. If the case involves transferring land to a grandchild, additional conditions may need to be checked because it may not receive the same rate or privilege as a direct transfer to a child.

Land Transfer Fees for Inheritance

A land inheritance transfer is the transfer of land from a deceased owner to an heir or eligible recipient. The expenses may differ from a general sale, and additional inheritance-related documents are usually required.

In general, if the recipient is a statutory heir, the transfer fee may be lower than in a general sale, and some taxes may be exempt. However, if the recipient is not a statutory heir or there are special conditions, the applicable rate may differ.

Documents often required for inherited land transfer include the title deed, death certificate of the deceased owner, documents proving heirship, court order appointing an estate administrator if available, and a will if available. It is best to ask the land office in advance so all required documents can be prepared correctly.

What Documents Are Required for Land Transfer? By Case

The question “what documents are needed to transfer land?” is important because incomplete documents can delay the transfer or require another visit to the land office.

Land transfer documents may vary depending on the parties involved and the type of transaction, such as a general sale, juristic person transaction, transfer to a child, or inheritance.

General Sale by Individuals

Documents commonly required for an individual land sale include:

• Original land title deed
• ID cards of both buyer and seller
• House registration documents of both buyer and seller
• Signed copies of required documents
• Marital status documents, if any
• Name or surname change certificate, if any
• Power of attorney, if either party cannot attend in person
• Sale agreement or related land sale documents

Juristic Person Case

If the buyer or seller is a company or juristic person, more documents may be required, such as:

• Company certificate
• Shareholder list
• Board meeting resolution approving the purchase or sale
• ID card and house registration copies of authorized directors
• Company seal, if applicable
• Power of attorney, if someone is assigned to act on behalf of the company

Transfer to a Child or Inheritance

For a transfer to a child, documents proving the relationship should be prepared, such as a birth certificate, house registration documents, and documents from both the transferor and transferee.

For inheritance, prepare the death certificate, documents proving heirship, court order appointing an estate administrator if any, and complete land ownership documents.

How Many Steps Are There to Transfer Land at the Land Office?

The general land transfer process at the land office usually follows these steps:

1. Prepare documents and go to the land office responsible for the area where the land is located.
2. Submit documents at the information counter or receiving desk.
3. Receive a queue number and wait for the officer to review the documents.
4. The officer checks the documents and asks both parties to sign.
5. The officer assesses the value and calculates all expenses.
6. Pay the required amount at the finance counter.
7. Return the payment proof to the officer.
8. Receive the updated title deed after ownership transfer and name endorsement are completed.

For the question “how long does land transfer take?”, if the documents are complete, both parties are present, and there are no ownership issues, the transfer may be completed within the same day. However, if documents are incomplete, authorization is involved, or additional review is needed, it may take longer.

Why Buy or Sell Land on Talata?

Before reaching the land transfer stage, the most important step is finding land that matches your budget, location, and purpose. Talata helps gather land listings from many areas in one place, making it easier for buyers to search, compare land prices, plot sizes, title deed types, locations, and listing details before scheduling a visit or negotiating with the seller.

For landowners who want to sell or rent out land, Talata is another channel that helps listings reach people who are actively looking for land. Once an interested buyer contacts you, you can arrange a site visit, review documents, and proceed with ownership transfer at the land office. A good land transaction begins with comparing options carefully, and Talata helps make that first step easier.

Frequently Asked Questions

Which Land Transfer Fees Does the Buyer Usually Pay?

In general, the buyer may be responsible for part of the transfer fee depending on the agreement with the seller. The buyer also pays the mortgage registration fee if using a bank loan. Specific business tax, stamp duty, and withholding income tax are usually the seller’s responsibility, but both parties should agree clearly before the transfer date.

What Is the Difference Between Land Transfer Fee and Mortgage Registration Fee?

The land transfer fee is the cost of changing the owner’s name on the title deed. The mortgage registration fee applies when the buyer borrows money from a bank and uses the land as collateral. If the buyer pays in cash and does not use a bank loan, the mortgage fee may not apply.

How Much Cash Should Be Prepared Before Transfer, Apart from the Land Price?

You should prepare money for the transfer fee, related taxes, stamp duty, and mortgage fee if using a loan. The total amount depends on the assessed value, sale price, holding period, and the agreement between buyer and seller.

Is Transferring Land to a Child Cheaper Than a General Sale?

In general, transferring land to a child may have different fee and tax rates from a general sale. However, it must meet the conditions required by law. Check the latest details with the land office before proceeding.

Where Can I Check the Official Assessed Land Value?

You can check the official assessed land value through the relevant government channels or ask the land office responsible for the area where the land is located. The assessed value is important for calculating land transfer fees and related taxes.

What Documents Are Needed for Land Transfer?

In general, land transfer requires the land title deed, ID cards, house registration documents, marital status documents, power of attorney if someone cannot attend in person, and related land sale documents. Additional documents are required for juristic person cases, transfers to children, or inheritance.